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ROM- Revenue cannot take new ground and seek rectification of mistake in final order: CESTAT
THE Bench observed,
"We have gone through the impugned order and it is seen that neither in the show cause notice nor in the impugned order the fact of filing of the return by the appellant on 28/03/2007 has been recorded anywhere. Therefore, we requested the Ld.A.R appearing for the Revenue to show us in which part of the order appealed against, this fact has been recorded or in which part of the show cause notice this fact is recorded.The ld.A.R fairly conceded that the fact of the ST-3 return having been filed on 28/03/2007 is neither mentioned in the order nor in the show cause notice.If that be so, Revenue can not allege that this Tribunal has committed an error.Thus, this ground mentioned in the application of the rectification of the mistake is a new ground, which cannot be considered at this stage…."
Income Tax
Whether for purpose of Sec 158BD, a satisfaction note is sine qua non and must be prepared by AO before he transmits records to other AO who has jurisdiction over such other person - YES: HC
THE present appeal has been received on limited remit by the Hon'ble Supreme Court which had by its judgment and order reported as CIT V.Calcutta Knitwear - directed examination of the limited question as to whether opinion formation - in terms of Section 158BB of the Income Tax Act, and the time within which it had to be recorded was complied with.
The issue before the Bench is - Whether for the purpose of Section 158BD, a satisfaction note is sine qua non and must be prepared by the AO before he transmits the records to the other AO who has jurisdiction over such other person.YES is the answer..
Customs
Notfn.102/2007-Cus - Refund of SAD - refund rejected on ground that at time of filing claim VAT not paid - since VAT law allows importer to pay VAT within 21 days of close of month, claim may be said to be premature - however, as claim filed within one year from payment of SAD, rejection on technical ground is not sustainable: CESTAT
THE Commissioner of Customs (Appeals) rejected the SAD refund of Rs.55,673/- in respect of sales invoice dated 02/11/2009 on the ground that VAT/Sales Tax amount was paid on 14/12/2009, which is subsequent to filing of refund application on 20/11/2009 and, therefore, at the time of filing of refund claim, the appellant had not fulfilled the condition of payment of VAT.
The importer is in appeal before the CESTAT.
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